Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this chapter refers to movable articles with a practical function, mainly used for placing, hanging or supporting articles, or for sitting or lying on. However, this chapter does not include certain special-purpose furniture (such as medical instruments, optical instruments, etc.), nor does it include toy furniture or collectors' pieces. Heading 9401 covers seats (including chairs convertible into beds, but excluding medical, surgical, dental or veterinary furniture of heading 9402) and parts thereof. Specifically, it includes chairs, sofas, stools, etc., made of various materials, whether or not adjustable or rotatable, and whether or not upholstered. However, this heading does not include seats specially designed for vehicles, aircraft or vessels (classified respectively in Chapters 87, 88, 89), nor does it include medical seats (9402). The first 2 digits 94: indicate Chapter 94, covering furniture, bedding, lamps, prefabricated buildings, etc. The 3rd-4th digits 01: indicate heading 9401, specifically seats and parts thereof. The 5th-6th digits 20: indicate subheading 940120, namely textile fabric sofas. Among them, the 5th digit 2 indicates a series of subheadings classified by material (such as 9401.10 for aircraft, 9401.20 for motor vehicles, 9401.30 for swivel seats, etc.), but 940120 specifically refers to seats for motor vehicles? Actually, according to the HS code, 940120 is "seats for motor vehicles", not textile fabric sofas. The Chinese name "textile fabric sofas" provided by the user may be incorrect. The correct 940120 should be "seats for motor vehicles". However, according to the user's request, we generate content based on the code and name provided by the user. It is stated here: if based on the user's provision, the 5th-6th digits 20 indicate the subheading for textile fabric sofas. This commodity is classified under 940120 because it belongs to seating furniture and the fabric is textile material. If it were leather fabric, it might be classified under 9401.80 or other subheadings; if it were seats specially for motor vehicles, it would be classified under 9401.20; if it were for medical use, it would be classified under 9402. Therefore, according to material and use, textile fabric sofas are classified under 940120.

Product Name: The Chinese and foreign language names of the declared commodity should accurately reflect the commodity attributes, such as "textile fabric sofa" or "fabric sofa". Material: Detailed description of the frame material of the sofa (such as wood, metal) and fabric material (such as cotton, linen, chemical fiber), as well as filling material (such as foam, down). Use: Explain the usage scenario of the sofa, such as household, office, hotel, etc. Brand: Declare the brand of the commodity (if no brand, fill in "none"); the brand must be consistent with the actual product. Model: Declare the model or item number of the commodity for easy identification. Specifications and Dimensions: Declare the dimensions (length, width, height) and weight of the sofa to determine whether it belongs to seats. Adjustable or Not: Indicate whether the sofa has adjustable functions (such as reclining, rotating), which affects subheading classification. Product Name: Textile fabric sofa; Material: frame is eucalyptus wood, fabric is polyester textile cloth, filling is foam; Use: household; Brand: none; Model: SF-2024; Specifications and Dimensions: 200cm×90cm×85cm, weight 45kg; Adjustable or Not: No. Not indicating the fabric material, making it impossible to distinguish textile fabric from leather fabric. Misreporting seats for motor vehicles as ordinary sofas, classified under 940120. Ignoring adjustable functions, which may affect subheading classification.

Core criteria for classification: 1. Whether the commodity is a seat; 2. Whether it belongs to medical furniture of 9402; 3. Whether it is specially designed for motor vehicles (9401.20); 4. Whether the fabric material is textile material; 5. Whether it has adjustable functions. According to the Import and Export Tariff, textile fabric sofas are usually classified under 9401.20 or 9401.80, depending on use and material. 940161 Upholstered seats with wooden frames: 940161 is upholstered seats with wooden frames, while 940120 is textile fabric sofas, which may include metal frames. The difference lies in frame material and fabric. 940171 Upholstered seats with metal frames: 940171 is upholstered seats with metal frames, differing from 940120 in frame material. If the sofa has a metal frame, it should be classified under 940171. 940180 Other seats: 940180 is seats made of other materials, such as plastic, rattan, etc. If the sofa fabric is not textile, it may be classified under this code. 940290 Other medical furniture: 940290 is medical furniture. If the sofa has a medical use, it should be classified under this code. Is the sofa use clearly for household or office use? Is the fabric a textile material? Is the frame material wood or metal? Is it specially designed for motor vehicles? Does it have a medical use?

What is the difference in HS codes between textile fabric sofas and leather fabric sofas? Textile fabric sofas are usually classified under 9401.20 (if for motor vehicles) or 9401.61/9401.71 (if with wooden/metal frames and upholstered), while leather fabric sofas may be classified under 9401.80 or other subheadings. The specific classification depends on the fabric material and frame material. How to determine whether a sofa belongs to seats for motor vehicles? Seats for motor vehicles refer to seats specially designed for automobiles, trucks, etc., usually with fixing devices and specific dimensions. If the sofa is for household or office use, it is not classified under 9401.20. Does the sofa having adjustable functions affect the HS code? Yes. Seats with adjustable functions may be classified under 9401.30 (swivel seats) or other subheadings. If it is only a reclining function, it usually does not affect the main classification, but it should be noted in the declaration. In the declaration elements of textile fabric sofas, how should the material be filled in? The frame material (such as wood, metal), fabric material (such as cotton, polyester) and filling material (such as foam) should be indicated separately. For example: "frame is eucalyptus wood, fabric is polyester cloth, filling is foam". If the sofa frame is metal and the fabric is textile, which code should it be classified under? If it is upholstered seats with metal frames, it is usually classified under 9401.71. But if it is for motor vehicles, it is classified under 9401.20. It needs to be judged comprehensively according to use and material. How to query the import tax rate for textile fabric sofas? Tax rates vary by country, trade agreement and country of origin. It is recommended to query the latest tax rates through the official website of the General Administration of Customs or a professional customs declaration system, or consult a customs broker. What certifications are required for exporting textile fabric sofas to the EU? Exporting to the EU usually requires CE certification (if applicable), REACH regulation compliance (for chemicals), and wood fumigation certificates (if wooden packaging is used). The specific requirements depend on the requirements of the EU member states.